The Valley Virginian. [volume] (Staunton, Va.) 1865-1895, 1887-03-31
Debt Legislation.
TEXT CF THE BILL REFERRED TO IN THE
GOVERNORS MESSAGE.

The following is the bill to which Coy.
ernor Lee referred in his message. 1t was
introduced in the House Thursday by Mr.
Pollard and in the Senate by Mr.. Koiner,
and in each case referred to the Commit.
tee on Finance
AN ACT to provide for the recovery, by motion
of taxes and certain debts due the Com mon.
wealth, for the payment of which coupons
have been rendered.
Be ii enacted bu The General assembly CT Pr
qila as follows
l. III taxes, including taxes on licenses. now
due or which may hereafter become due to the
Common wealth in payment of which any paper
or instrument pufnorting to, be a coupon. de-
tached from bond OF this State, shall have
been or may hereafter be rendered and not ac.
cepted as payment and not otherwise paid, may
be recovered in the Circuit Court having juris-
diction over the county or corporation in which
tender was made to the Auditor of Public Ac-
counts in payment of taxes which he Is author
lied by law 10 receive, the said taxes may be
recovered in the Cirouit Court of the city of
Richmond.
? the court shall hsye jurisdiction without
though the amount be less than $40.
3. The proceeding shall be by motion in the
name of the Commonwealth on ten days no.
tice, and shall be instituted and prosecuted by
the attorney for the Commonwealth of the
county or corporation in which the proceeding
is, or if it be Instituted by direction of the Au-
ditor of Public Accounts in the Circuit Court
OF the city of Richmond.
4. The notice may be served in any county or
corporation in the State in the mode prescribed
by the 1st section of chapter lel Of the Code
edition of lS73) OF it may be served on any
agent Of TIE dei t, IN ne county OF corpo;
agent as here used shall include any person
who shall have made the tender aforesaid on
behalf of the defendant: III tn ere be no
known agent of the defendant in the said eoun
ty or corporation, it may be served by publish
ing the same one time in some convenient
newspaper printed in the State.
s. If the defendant relies on tender of cou-
pons as payment CT the taxes claimed he shall
plead the same specially and in writing, and
lille with the plea the coupons averred therein
to have been rendered, and the clerk shall care
fully preserve them. Upon such plea filed the
pess Of the eoupons shall ID Oh the defendant.
liz the tender and the genuineness of the cou-
pons be established Judgment shall be for the
defendent on the plea of tender In such case
the clerk shall write the word proved and
hereunder his name in his officia. character
across the face OF !, the ceApIaeas, and transmit
that they have been proven in the case to the
Auditor of Public Accounts, who shall deliver
the coupons to the Second Audit receiving
therefor the check of the Second Auditor upon
til e Treasurer, which check he shall pay into
the Treasury to tt g credit of the proper tax ac-
&. If the defendant fails in his defence. and
the taxes claimed are found to be due the state
any coupons filed by him with plea of tender
(and not spurous) shall be returned to him, and
there shall be Judgment for the Commonwealth
for the aggregate amount of the taxes due, and
the interest hereon fri "a the time they became
due til! the dare or the Judgment, with interest
on the said aggregate amount from the date OF
the Judgment until payment, and costs.
= NO antecedent lien of the Commonwealth
for the taxes for which any Judgment is render
ed shall be deemed to be merged in the judg
lnent e. ctsse:v,.se impaired by the recovery Of
tie same but such lien shall continue in force
Notwithstanding the Judgment.
3 every such Judgment shall be docketed az
preseribed by law i'll other cases, and the clerk
shall issue execution thereon directed to the
sheriff of his county Tor sergeant of his city,,
who shall account for the money collected
thereon to the Auditor of Public Accounts
O. should coupon be rendered the officer ii,
satisfaction of said execution he shall note the
fact Of sge tenasr p9a ne and
Auditor OF Public Accounts may direct an ac-
tipn TO be brought upon the judgment, This ac-
lion shall be instituted and prosecuted in the
mode hereinbefore prescribed for aetions to re-
cover judgments for taxes. and similar actions
may be- instituted whenever coupons are ten,
.itred in satisfaction of any Judgment obtained
nv the Commonwealth under the provisions of
the act.
iudsment is rendered in behalf of the Common
wealth shall, as soon as it is rendered, transm it
a certified abstract thereof to the Auditor OF
Public Accounts, who -, shall record the game in
: II. Immediately after the passage of this act
the county and city treasurers and all other
,1nney for taxes due the Commonwealth, in
Gliding licepse-tax shall report to the Com
monwealth THIS attorneys OF their respective coun-
ties and cites. and aleo TO the Auditor of Public
liable therein for taxes due the Commonwealth
who have heretofore rendered otherwise than
for Identification and veri1cation) coupons for
such taxes, and which taxes remain unpaid. the
amount of the taxes due, on what account, and
when payable, and a description, as far as pos
dered and they shall thereafter make like re-
ports whenever and as soon as any such tender
may be made. AS soon as the Auditor OF Public
credit the proper officer With the taxes named
therein for which coupons were rendered.
la The attorneys for the commonwealth, and